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1994 (2) TMI 87 - AT - Income TaxExtract: ....... great emphasis was placed by the assessee s counsel cannot alter the true position that the gratuity fund was not approved. We, therefore, uphold the impugned order of the A.C. agreeing with the AO in making prima facie adjustment (inadmissibles) in respect of the sum of Rs. 16,46,88,902 representing gratuity provision. 8. The appeal is dismissed.
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